Tribunal held that the assessee had demonstrated bona fide reasons and sufficient cause for non-filling of appeal within time limit, therefore, impugned delay of 124 days was to be condoned.  CIT (A) has dismissed the appeal by observing that the assessee neither attended appellate proceedings nor filed any adjournment application. Tribunal held that   since Commissioner (Appeals) did not pass order under challenge on merit, impugned order was to be set aside and case was to be remanded back to him for passing afresh decision on merits. (AY. 2013-14)